Course description: “Ethics”a required education topic for CPA’s and Enrolled Agents (and one of the hardest parts of the Special Enrollment Exam), is NOT about “right and wrong”. Learn about the rules or standards set by Law or Professional Society Rules governing the conduct of a person who is a member of a profession.

Learning Objectives:

Understand why the New Tax Law may result in more enforcement action by IRS

Be familiar with current enforcement programs by OPR and IRS in regards to return preparers and practitioners

Be familiar with areas that IRS is paying particular scrutiny to with regards to potential Circular 230 violations

Understand the recordkeeping requirements for continuing education

Have an understanding of potential penalties that may be assessed against practitioners, and when those are applied

Understand what documents are protected under Section 7525’s privilege, what documents are not protected, and when such privilege can be invoked and by whom

Understand and be able to identify when a conflict of interest exists when dealing with taxpayers, either as a return preparer or audit representative

Earn 1 CPE Credit on Ethics

Program level is Basic -Intermediate

There are no program prerequisites and advance preparation is not required

Roger Garay, E.A., is the President and one of three (3) Co-Owners of On Line Bookkeeping & Tax Service, Inc., a professional service corporation. The firm has been in the same location since 2002, offering its Clients a full array of business consulting, tax preparation and representation, and bookkeeping services.

Roger is an Enrolled Agent, one licensed by the IRS to Represent Taxpayers. In addition to a BS in Electrical Engineering from Manhattan College School of Engineering (New York City), Roger holds an MBA (Engineering Management) from the University of Chicago and an MS in Business Administration (Finance and Marketing) from the University of Southern California.

Roger is active in the community

President of the San Diego Chapter of the California Society of Enrolled Agents,

Member, Publicly elected to 3 consecutive 4-year terms to the Alpine Community Planning Group,

Treasurer of the Alpine Stagecoach Lions Club,

Treasurer of the Mt. Laguna Community Gardens & Charities,

Director of the Alpine Business Networking Association,

Finance Chair and Director of the University of Chicago Alumni Club of San Diego

Finance Chair and Director of the Alpine Education Foundation, Inc., and

Secretary of Alliance 4Empowerment.org, (an organization tasked to be an effective vehicle for promoting the empowerment of women in business, and combat human trafficking.

Following military service as an Air Force Commissioned officer (1963-1969), Roger held senior Accounting and Managerial positions in a variety of industries.

Concurrent to his work in Industry, above, Roger was Adjunct Professor of Business and Accounting in Academia (U. of Redlands and U. of Phoenix), was seasonally employed by Intuit as a Quality Assurance Analyst to rigorously test, prior to release, their tax preparation software.

Rockin’ Baja Lobster

(Select the night of the Event)

Choice of one of the following:

Build Your Own Street Tacos…(4) Tacos served with warm corn tortillas. Choice of up to 4 meats: Chicken Adobo,Carne Asada, Shredded Pork, Chicken Tinga. Served in a hot skillet with Avocado Crema, Red Onion and Cilantro.

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